‘excellent … this dictionary achieves its stated purpose and should find a ready market with students and professionals in the world of accounting and finance’, Accountancy

Substantially updated and expanded, the fourth edition of this dictionary provides straightforward definitions of the latest financial jargon along with comprehensive coverage of financial accounting, financial reporting, management accounting, direct and indirect taxation, corporate finance, and auditing. Coverage is international, and includes worked examples of difficult concepts and feature entries on key topics.

Over 250 new entries have been added, to reflect the very latest developments in the accounting profession, e.g. the growing importance of International Accounting Standards, recent legislation, UK tax changes, and reliefs and allowances (e.g. Entrepreneurs’ Relief, Annual Investment Allowance).

With its authoritative and straightforward definitions and its wide-ranging coverage, this dictionary is essential for students and professionals in accounting and finance. It is also an ideal source of reference for anyone seeking a clear guide to the often-confusing world of accountancy terms.

Contents

Front Matter

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